Water heater for tubs, swimming pools and the like



FIG. 1 is a top perspective view of a water heater for tubs, swimmingpools and the like showing my new design;

FIG. 2 is a front elevation view thereof;

FIG. 3 is a side elevation view thereof; and

FIG. 4 is a bottom plan view thereof.

The ornamental design for a water heater for tubs, swimming pools andthe like, substantially as shown and described.